BILAB: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BILAB
Largest movements
- Financial fixed assets +€15,000
up €15,000 (+26.8%), from €56,000 to €71,000
- Tangible fixed assets -€12,180
down €12,180 (-9.7%), from €124,967 to €112,788
of which Land and buildings: -€8,325
- Receivables within one year +€8,330
up €8,330 (+9.1%), from €91,750 to €100,080
- Profit (loss) carried forward +€25,549
up €25,549 (+61.1%), from -€41,784 to -€16,235
- Debts after one year -€19,103
down €19,103 (-44.6%), from €42,790 to €23,686
- Tax, wage and social debts +€5,746
new in 2025: €5,746
- Other debts -€5,577
down €5,577 (-23.2%), from €24,030 to €18,453
- Trade debts +€4,378
up €4,378 (+595.4%), from €735 to €5,114
- Gross operating margin +€27,725
up €27,725 (+165.1%), from €16,792 to €44,517
- Taxes +€5,746
new in 2025: €5,746
- Other operating charges -€2,794
down €2,794 (-52.7%), from €5,299 to €2,505
- Financial charges -€636
down €636 (-14.5%), from €4,376 to €3,740
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,717 | €283,868 | +€11,150 | +4.1% |
| Fixed assets | 21/28 | €180,967 | €183,788 | +€2,820 | +1.6% |
| Tangible fixed assets | 22/27 | €124,967 | €112,788 | -€12,180 | -9.7% |
| Land and buildings | 22 | €99,426 | €91,101 | -€8,325 | -8.4% |
| Plant, machinery and equipment | 23 | €25,541 | €21,686 | -€3,855 | -15.1% |
| Financial fixed assets | 28 | €56,000 | €71,000 | +€15,000 | +26.8% |
| Current assets | 29/58 | €91,750 | €100,080 | +€8,330 | +9.1% |
| Amounts receivable within one year | 40/41 | €91,750 | €100,080 | +€8,330 | +9.1% |
| Other amounts receivable | 41 | €91,750 | €100,080 | +€8,330 | +9.1% |
| Total equity and liabilities | 10/49 | €272,717 | €283,868 | +€11,150 | +4.1% |
| Equity | 10/15 | €186,216 | €211,765 | +€25,549 | +13.7% |
| Contributions | 10/11 | €228,000 | €228,000 | = | 0.0% |
| Capital | 10 | €228,000 | €228,000 | = | 0.0% |
| Issued capital | 100 | €228,000 | €228,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,784 | -€16,235 | +€25,549 | +61.1% |
| Amounts payable | 17/49 | €86,501 | €72,103 | -€14,398 | -16.6% |
| Amounts payable after more than one year | 17 | €42,790 | €23,686 | -€19,103 | -44.6% |
| Financial debts | 170/4 | €42,790 | €23,686 | -€19,103 | -44.6% |
| Amounts payable within one year | 42/48 | €43,711 | €48,416 | +€4,705 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €16,517 | €19,103 | +€2,587 | +15.7% |
| Financial debts | 43 | €2,429 | - | -€2,429 | |
| Credit institutions | 430/8 | €2,429 | - | -€2,429 | |
| Trade debts | 44 | €735 | €5,114 | +€4,378 | +595.4% |
| Suppliers | 440/4 | €735 | €5,114 | +€4,378 | +595.4% |
| Taxes, remuneration and social security | 45 | - | €5,746 | +€5,746 | |
| Taxes | 450/3 | - | €5,746 | +€5,746 | |
| Other amounts payable | 47/48 | €24,030 | €18,453 | -€5,577 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,180 | €12,180 | = | 0.0% |
| Other operating charges | 640/8 | €5,299 | €2,505 | -€2,794 | -52.7% |
| Gross operating margin | 9900 | €16,792 | €44,517 | +€27,725 | +165.1% |
| Operating profit (loss) | 9901 | -€686 | €29,832 | +€30,518 | |
| Financial income | 75/76B | €5,144 | €5,203 | +€59 | +1.1% |
| Recurring financial income | 75 | €5,144 | €5,203 | +€59 | +1.1% |
| Financial charges | 65/66B | €4,376 | €3,740 | -€636 | -14.5% |
| Recurring financial charges | 65 | €4,376 | €3,740 | -€636 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €82 | €31,295 | +€31,213 | +38214.1% |
| Income taxes | 67/77 | - | €5,746 | +€5,746 | |
| Profit (loss) for the period | 9904 | €82 | €25,549 | +€25,467 | +31179.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82 | €25,549 | +€25,467 | +31179.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.